Abstract: The present invention provides a semiconductor device, a method of manufacture therefor, and an integrated circuit including the semiconductor device. The semiconductor device, in one particularly advantageous embodiment, includes a multi layer etch stop located over a substrate, wherein the multi layer etch stop has a first insulative layer and a second silicon-rich nitride layer located over the first insulative layer. Located over the multi layer etch stop is a dielectric layer having an opening formed therein that extends through at least a portion of the multi layer etch stop. A conductive plug is typically located within the opening, wherein an insulative spacer is located between the conductive plug and the second silicon-rich nitride layer.